ReEating in San Francisco has never been quite so oceanic as it is in Farallon. The undersea theme in seafood restaurant Farallon is executed with such panache and imagination, you may feel like Captain Nemo on an oceanic culinary adventure. Blown-glass chandeliers with hanging tendrils evoke breezy jellyfish, while columns encrusted with crustaceans give you that Little Mermaid feeling. If it sounds silly, it’s not. It is magical, dreamy, and elegant, like the haute seafood dishes on the menu. Look for lobster, scallops with black caviar, and any fish with beurre rouge. Farallon is entertainment dining at its finest, though it’s not the best bet for a romantic dinner, as the dining room can be noisy. The crowd consists largely of out-of-town visitors, and ladies and gentlemen of a certain age. With its 300 seats and location near Union Square, Farallon attracts the steady stream of tourists it was designed to accommodate, without feeling overly touristy. With such a fun ambiance, even the locals turn up when it’s time for a fancy seafood dinner. Odd hours can be best at this tourist-heavy spot. If you have theater plans nearby, sneak in at 5:30-6pm for a three-course prix fixe.